Physical Abuse, Citation: Alaska Stat. § 47.17.290
'Child abuse or neglect' means the physical injury or neglect, mental injury, sexual abuse, sexual exploitation, or maltreatment of a child under age 18 by a person under circumstances that indicate that the child's health or welfare is harmed or threatened.

'Maltreatment' means an act or omission that results in circumstances in which there is reasonable cause to suspect that a child may be a child in need of aid, as described in § 47.10.011, except that for purposes of this chapter, the act or omission need not have been committed by the child's parent, custodian, or guardian.

Neglect, Citation: Alaska Stat. § 47.17.290
'Neglect' means the failure of the person responsible for the child's welfare to provide the child necessary food, care, clothing, shelter, or medical attention.

Sexual Abuse/Exploitation, Citation: § 47.17.290
'Child abuse or neglect' includes sexual abuse or sexual exploitation.

'Sexual exploitation' includes the following conduct by a person responsible for the child's welfare:

• Allowing, permitting, or encouraging a child to engage in prostitution
• Allowing, permitting, or encouraging a child to engage in actual or simulated activities of a sexual nature that are prohibited by criminal statute

Emotional Abuse, Citation: Alaska Stat. § 47.17.290
'Mental injury' means a serious injury to the child as evidenced by an observable and substantial impairment in the child's ability to function in a developmentally appropriate manner and the existence of that impairment is supported by the opinion of a qualified expert witness.

Abandonment,
This issue is not addressed in the statutes reviewed.

Standards for Reporting, Citation: Alaska Stat. § 47.17.020
A report is required when there is reasonable cause to suspect that a child has suffered harm as a result of child abuse or neglect.

Persons Responsible for the Child, Citation: Alaska Stat. § 47.17.290
A 'person responsible for the child's welfare' includes:

• The child's parent, guardian, or foster parent
• The person responsible for the child's care at the time of the alleged child abuse or neglect
• The person responsible for the child's welfare in a public or private residential agency or institution

Exceptions,Citation: Alaska Stat. § 47.17.020(d)
A religious healing practitioner is not required to report as neglect of a child the failure to provide medical attention to the child if the child is provided treatment solely by spiritual means through prayer in accordance with the tenets and practices of a recognized church or religious denomination by an accredited practitioner of the church or denomination.